(a) ISA 720 The auditor's responsibilities relating to other information in documents containing audited financial statements provides guidance in relation to other information. YOU ARE REQUIRED TO List three examples of other information in documents containing audited financial statements. (3) (b) ISA 700 Forming an opinion and reporting on financial statements explains the form and content of external audit reports. YOU ARE REQUIRED TO List the main elements of the external audit report. (3) (c) Engagements to review financial statements provides guidance on reports for review engagements. YOU ARE REQUIRED TO Briefly explain the types of modified report that can be produced when matters have come to the attention of the auditor who has undertaken a review engagement. (4)